1995 (4) TMI 164

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....tant, for the Appellant. Shri Somesh Arora, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This appeal is directed against the order dated 31-5-1991 passed by the Collector of Central Excise (Appeals), Chandigarh. 2. Facts briefly are the appellants are the manufacturers of iron channel other than slotted channel from iron flats below 5 mm in thickness wh....

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....he submissions and perused the order of the Tribunal cited above, we find that it dealt with the classification of identical goods. The Tribunal after detailed examination of the process of the manufacture, the ISI specification trade understanding has ultimately concluded that the goods does not satisfy the ISI specification as channels not known in the trade as channel but that it is cleared as ....